Presentation of Operating Profit and Its Introduction into Performance Management
First written in FY2023-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024.
0 other companies' latest entry also says "Reframed".
- FY2024ReframedAnnual report
「Segment profit and loss has changed from profit before tax to operating profit because performance management reported to the Board of Directors was changed to use operating profit, which reflects the results of principal operating activities.」
Going beyond the policy of presenting operating profit, the performance management metric for reportable segments has been changed from profit before tax to operating profit. - FY2024-Q3RestatedAnnual report
「Beginning with the current consolidated fiscal year, operating profit, defined as the difference between operating revenue and operating expenses, has been presented to clarify the presentation of profit and loss as the result of principal operating activities.」
The policy of presenting the difference between operating revenue and operating expenses as operating profit and using it for performance management has continued. - FY2023-Q3RestatedAnnual report
「Beginning with the current consolidated fiscal year, the difference between operating revenue and operating expenses has been presented as operating profit to clarify the presentation of profit and loss as the result of principal operating activities.」
The policy of presenting the difference between operating revenue and operating expenses as operating profit and using it for performance management has continued. - FY2023-Q2RestatedAnnual report
「Beginning with the current consolidated fiscal year, operating profit, defined as the difference between operating revenue and operating expenses, has been presented to clarify the presentation of profit and loss as the result of principal operating activities.」
The policy of presenting the difference between operating revenue and operating expenses as operating profit and using it for performance management has continued. - FY2023-Q1First statedAnnual report
「Beginning with the current consolidated fiscal year, operating profit, defined as the difference between operating revenue and operating expenses, has been presented to clarify the presentation of profit and loss as the result of principal operating activities.」
The difference between operating revenue and operating expenses was newly presented as operating profit, and performance management using this profit measure was introduced in reports to the Board of Directors.